GST Returns
About GST Returns
CRP AND ASSOCIATES helps you to file your GST Returns smoothly and in timely manner so that you avoid penalties for late filing. Our team of professionals assist you in filing of your returns,
Our scope of work
Transactions includes;
a) Sales Invoices;
b) Purchase Invoices;
c) Expense Transactions.
What we provide
Filing GSTR-3B (Monthly)
Filing GSTR-1 (Monthly/Quarterly)
Reconcilliation between GSTR 2 and GSTR 2B
Required documents/details
> GST Login Credentials
> Sales Invoices
> Purchase / Expense Invoices
Know more about GST Returns
What is GST?
GST is the single indirect tax that is levied on the supply of goods and services between different entities. GST returns are the tax return forms that are required to be filed by these entities with the Income Tax authorities of India.
All individuals registered under the GST Act has to furnish the details of the sales and purchases of goods and services along with the tax collected and paid. This can be done by filing online returns. GST Returns are the Goods and Services Tax Return forms that taxpayers of all types have to file with the income tax authorities of India under the new GST rules.
Details of GST Returns
| Return form | Who should file the return and what should be filed? | The due date for filing returns |
|---|---|---|
| GSTR-1 | The registered taxable supplier should file details of outward supplies of taxable goods and services as affected. | 11th of the subsequent month for more than 1.5 Crores (Turnover) & Last Day of the Succeeding month for turnover up to 1.5 Crores |
| GSTR-2 | The registered taxable recipient should file details of inward supplies of taxable goods and services claiming the input tax credit (Currently Filing facility of GSTR-2 is not available on the portal) | 15th of the subsequent month. |
| GSTR-3B | The registered taxable person should file the monthly return on the basis of finalization of Summarized details of outward supplies & inward supplies plus the payment of an amount of tax. | 20th of the subsequent month. |
| GSTR-4 (CMP 08) | Composition supplier should file the quarterly return for depositing payment | 18th of the month succeeding quarter |
| GSTR-5 | Return for the non-resident taxable foreign taxpayer | 20th of the subsequent month |
| GSTR-5A | Return for the OIDAR | 20th of the subsequent month |
| GSTR-6 | Return for input service distributor | 13th of the subsequent month |
| GSTR-7 | Return for authorities carrying out tax deduction at source | 10th of the subsequent month |
| GSTR-8 | E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected | 10th of the subsequent month |
| GSTR-9 | The registered regular taxpayer should file an annual return | 31st December of the next fiscal year |
| GSTR-9A | The composition traders should file an annual return | 31st December of the next fiscal year |
| GSTR-9C | Turnover Above 2 crores (Regular Taxpayers) in a Particular FY | 31st December of the next fiscal year |
| GSTR-10 | The taxable person whose registration has been cancelled or surrendered should file the final return | Within 3 months of the date of cancellation or date of cancellation order, whichever is later |
| GSTR-11 | The person having UIN claiming the refund should file details of inward supplies | 28th of the month, following the month for which the statement was filed |